Info · VAT

VAT on cars

The difference between VAT-liable cars and margin-VAT cars — and what it means when you buy or sell at auction.

VAT-liable vs. margin-VAT

You'll meet two types of cars at auction. VAT-liable cars are typically commercial vans or leasing vehicles where VAT has been deducted earlier. Buyers see VAT on the invoice and can deduct it for business use. Margin-VAT cars (so-called "§ 71 cars" under Danish VAT law) are usually passenger cars where VAT is not specified separately and cannot be deducted.

How to spot it

  • Lot descriptions show "+ VAT" for VAT-liable cars.
  • No mark usually means a margin-VAT car.
  • In doubt, ask our team or chat with the Bilrådgiver before bidding.

Import/export

Exports inside the EU can often be invoiced at 0 % VAT with the right documentation. Imports must be settled with Danish VAT as part of registration. Always look up the vehicle in DMR (the Danish Motor Register) first.

Official sources

DinBilauktion.dk does not provide tax or duty advice. Contact Din Bilauktion at +45 70 60 33 61 or an accountant for specific questions.